“Accrual Accounting Reveals Material Gaps Between Operations and Budget Reports: Akuntansi Akrual Mengungkap Kesenjangan Yang Signifikan Antara Laporan Operasional Dan Laporan Anggaran”. Indonesian Journal of Law and Economics Review, vol. 21, no. 4, Sept. 2026, p. 10.21070/ijler.v21i4.1643, https://doi.org/10.21070/ijler.v21i4.1643.